PENGARUH GENDER, KOMPETENSI PROFESIONAL, PENGALAMAN AUDITOR TEHADAP AUDIT JUDGMENT DI KANTOR AKUNTAN PUBLIK PROVINSI BALI

This study aims to analyze the influence of gender, professional competence, and auditor experience on audit judgment at the Public Accounting Firm (KAP) in Bali Province. This study uses primary data obtained by distributing questionnaires to auditors who work at the Public Accounting Firm (KAP). The number of samples in this study were 63 auditors who work at the Public Accounting Firm (KAP) in Bali Province. The sample in this study was determined by purposive sampling method. The data analysis technique in this study used multiple linear regression analysis. In addition, all variables have been tested using the classical assumption test. The results showed that gender has no influence on audit judgment. Which means that there is no difference between female and male auditors in producing judgment. Professional competence has a positive and significant effect on audit judgment. Which means that the more competent an auditor is, the better the resulting audit judgment will be. Auditor experience has a positive and significant effect on audit judgment. Which means that an experienced auditor can produce a more precise audit judgment

Evaluation of the AIDS risk perception among healthcare workers in the hospital University Unit of Messina (Italy)

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Italy's urban waste metabolism

The problem of waste management is causing growing concern due to increasing generation rates, the emissions into soil, water and air, the social conflicts derived from the election of disposal sites and the loss of resources and energy among others. In this work, an innovative methodology is used to enable a better understanding of the waste generation and management system in Italy. Two new waste indicators are built to complement the conventional indicators used by official statistics. Then a multi-scale analysis of the Density of Waste Disposed (DWD) is carried out to highlight the territorial diversity of waste performances and test its contribution to detect plausible risky areas. Starting from Italian regions, the scale down goes on to the provincial level and, only for the region of Campania, the municipal one. First, the analysis shows that the DWD is able to complement the information provided by the conventional waste indicators. Second, the analysis shows the limitations of using a unique institutional solution to waste management problems. In this sense the multi-scale analysis provides with a more realistic picture of Italian waste system than using a single scale

COVID-19 Infection in Pregnancy: Obstetrical Risk Factors and Neonatal Outcomes—A Monocentric, Single-Cohort Study

The effects of coronavirus disease 2019 caused by severe acute respiratory syndrome coronavirus 2 on pregnant women and neonates are mainly unknown, since limited data are available in the literature. We conducted a monocentric and cross-sectional study enrolling 122 un-vaccinated pregnant women with COVID-19 infection tested by RT-PCR nasopharyngeal swab. Only 4.1% of the patients had severe COVID-19 symptoms together with major respiratory symptoms and intensive care unit admission, whereas 35.25% of women had comorbidities and two-thirds of them were overweight or obese. COVID-19 was detected mainly in the third trimester (98.36%) and multiparous women (59.02%). The mode of delivery was influenced by mild–severe COVID-19 symptoms, with a higher number of urgent or emergent cesarean sections than spontaneous or operative vaginal births. Preterm births were associated with high BMI, mode of delivery (higher among cesarean sections), nulliparity, and severe COVID-19 symptoms. In cases of severe COVID-19 symptoms, there was a higher rate of respiratory distress syndrome among newborns. In the end, only the presence of a severe COVID-19 infection worsened the obstetrical and neonatal outcomes, with higher rates of urgent or emergent cesarean section, preterm births, and neonatal respiratory distress syndrome

Effect of Longitudinal Variation in Tumor Volume Estimation for MRI-guided Personalization of Breast Cancer Neoadjuvant Treatment

Purpose To investigate the impact of longitudinal variation in functional tumor volume (FTV) underestimation and overestimation in predicting pathologic complete response (pCR) after neoadjuvant chemotherapy (NAC). Materials and Methods Women with breast cancer who were enrolled in the prospective I-SPY 2 TRIAL (Investigation of Serial Studies to Predict Your Therapeutic Response with Imaging and Molecular Analysis 2) from May 2010 to November 2016 were eligible for this retrospective analysis. Participants underwent four MRI examinations during NAC treatment. FTV was calculated based on automated segmentation. Baseline FTV before treatment (FTV0) and the percentage of FTV change at early treatment and inter-regimen time points relative to baseline (∆FTV1 and ∆FTV2, respectively) were classified into high-standard or standard groups based on visual assessment of FTV under- and overestimation. Logistic regression models predicting pCR using single predictors (FTV0, ∆FTV1, and ∆FTV2) and multiple predictors (all three) were developed using bootstrap resampling with out-of-sample data evaluation with the area under the receiver operating characteristic curve (AUC) independently in each group. Results This study included 432 women (mean age, 49.0 years ± 10.6 [SD]). In the FTV0 model, the high-standard and standard groups showed similar AUCs (0.61 vs 0.62). The high-standard group had a higher estimated AUC compared with the standard group in the ∆FTV1 (0.74 vs 0.63), ∆FTV2 (0.79 vs 0.62), and multiple predictor models (0.85 vs 0.64), with a statistically significant difference for the latter two models

A HIGH RESOLUTION TEMPERATURE CLIMATOLOGY FOR THE GREATER ALPINE REGION (GAR)

The Greater Alpine Region (the GAR) covering the area between 4-19°E and 43-50°N and an altitude range between 0 and more than 4000 m asl. offers a challenging climate worth to be studied in any detail. However, it is surprising that up to now no comprehensive Alpine Temperature Climatology covering the whole region is existing. To overcome this deficiency as a first step we want to produce monthly temperature maps for this region in spatial resolution as high as possible. The period under investigation will be 1961-1990. In this paper we will describe the first steps of our initiative as well as the further plans

Tourism Village Carbon Footprint after COVID-19 Pandemic: A Challenge to Sustainability

The tourism industry is the most significant global Green House Gases (GHGs) contributor, which is often specifically produced by exploratory activities. This leads to the performance of several actions to reduce carbon emissions and maintain sustainable development. Since the Indonesian Tourism Village is a “carbon emission contributor and COVID-19 pandemic impact victim”, the low-carbon exploration should be necessarily implemented to achieve sustainability. Therefore, this study aims to determine the carbon footprint of solid waste produced by visitors, population, and buildings within seven certified Tourism Villages in Central Java (Kandri, Lerep, Samiran, Karangrejo, Candirejo, Samiran, and Dieng Kulon) and Special Region of Yogyakarta (Pentingsari) Provinces, Indonesia. This was conducted through a mixed method containing quantitative and analytical techniques. The quantitative method was conducted through a field survey of seven Tourism Villages to obtain and analyze data on the population, infrastructures, situations, and environments. Meanwhile, the analytical method was conducted by calculating the carbon foot-print of solid waste and buildings produced by seven Tourism Villages. The results showed that Dieng Kulon had the biggest CO2 emissions from all sources (solid waste produced by visitors, population, and buildings). In addition, Candirejo had the lowest solid waste emission produced by visitors and the population before the impact of the pandemic. During the COVID-19 period, Kandri and Samiran were observed as the lowest contributors of solid-waste CO2 emission pro-duced by visitors and buildings, respectively. This indicated that the sustainability of Tourism Villages helped in increasing income as well as obtaining a cleaner and healthier environment. After the pandemic period, these villages should subsequently lead the economic recovery of rural communities to achieve sustainable development goals through the reduction of CO2 emission. In addition, the “The Low-Carbon Sustainable Tourism Village Model” was proposed by this study to answer the challenge of sustainability